Will the new Underused Housing Tax (UHT) affect you?
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Will the new Underused Housing Tax (UHT) affect you?
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Will the new Underused Housing Tax (UHT) affect you?
The UHT is an annual federal 1% tax
It applies to the ownership of vacant or underused housing in Canada
You may be required to pay the UHT even if you’re exempt from municipal or provincial vacancy taxes
Use our interactive tool to learn if the tax applies to you
If you’re affected, file the UHT return by April 30
The CRA must receive payment by April 30 unless you are exempt
Visit canada.ca/cra-uht
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- Date modified:
- 2024-04-11